{
  "url": "https://openlegislation.uk/local-authorities-alteration-of-requisite-calculations-and-funds-regulations-1995/note",
  "json_url": "https://openlegislation.uk/local-authorities-alteration-of-requisite-calculations-and-funds-regulations-1995/note.json",
  "legislation": "uksi/1995/234",
  "legislation_title": "The Local Authorities (Alteration of Requisite Calculations and Funds) Regulations 1995",
  "legislation_url": "https://openlegislation.uk/local-authorities-alteration-of-requisite-calculations-and-funds-regulations-1995",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nSections 32 and 43 of the Local Government Finance Act 1992 ( “the Act”) set out, respectively, how a billing authority and a major precepting authority are to calculate their budget requirements for a financial year.\nRegulation 2 amends section 32 of the Act by requiring a billing authority not to take into account certain sums which it estimates will be payable into its general fund in respect of certain Special Grant and Police Grant.\nRegulation 3 alters item “P” in section 33(1) of the Act which is relevant for the calculation of the basic amount of its council tax in consequence of the changes made to section 32.\nRegulation 4 amends section 43 of the Local Government Finance Act 1992 by requiring a major precepting authority not to take account of certain payments which it estimates will be made to it in respect of certain Special Grant and Police Grant.\nSection 44 of the Act sets out the calculations to be made by a major precepting authority in respect of the basic amount of its council tax. Regulation 5 makes alterations to those calculations as a consequence of the changes made to section 43.\nCopies of the Special Grant Reports referred to in these Regulations may be obtained from HMSO as follows:\nSpecial Grant Report approved on 3 February 1994 (No. 9)\nISBN 0 10 218094 6, price £3.40;\nSpecial Grant Report approved on 1st February 1995 (No. 12)\nISBN 0 10 216295 6, price £4.10;\nPolice Grant Report approved on 31st January 1995\nISBN 0 10 216595 9, price £4.65.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/234/note",
    "retrieved_at": "2026-10-29T13:17:33.544093+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}